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Auditing
Volumn 24, Issue 1, 2005, Pages 77-81
Applying digital analysis using Benford's Law to detect fraud: The dangers of type I errors
Author keywords

And Computer Assisted Auditing Techniques (CAATs); Benford's Law; Digital analysis; Fraud detection; Type I Errors
Indexed keywords

EID: 27644499532     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2005.24.1.77     Document Type: Article
Times cited : (46)
References (14)
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  • 3
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  • 4
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    • Hill, T.1
  • 7
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    • Choosing the right tools
    • McCollum, T., and D. Salierno. 2003. Choosing the right tools. Internal Auditor 60 (August): 32-43.
    • (2003) Internal Auditor , vol.60 , Issue.AUGUST , pp. 32-43
    • McCollum, T.1    Salierno, D.2
  • 8
    • 0002802290 scopus 로고    scopus 로고
    • A taxpayer compliance application of Benford's Law
    • Nigrini, M. 1996. A taxpayer compliance application of Benford's Law. The Journal of the American Tax Association 18 (Spring): 72-91.
    • (1996) The Journal of the American Tax Association , vol.18 , Issue.SPRING , pp. 72-91
    • Nigrini, M.1
  • 9
    • 17144397597 scopus 로고    scopus 로고
    • The use of Benford's Law as an aid in analytical procedures
    • _, and L. Mittermaier. 1997. The use of Benford's Law as an aid in analytical procedures. Auditing: A Journal of Practice & Theory 16 (2): 52-67.
    • (1997) Auditing: A Journal of Practice & Theory , vol.16 , Issue.2 , pp. 52-67
    • Mittermaier, L.1
  • 10
    • 0042460589 scopus 로고    scopus 로고
    • I've got your number
    • _. 1999a. I've got your number. Journal of Accountancy 187 (May): 79-83.
    • (1999) Journal of Accountancy , vol.187 , Issue.MAY , pp. 79-83
  • 11
    • 27644532805 scopus 로고    scopus 로고
    • Adding value with digital analysis
    • _. 1999b. Adding value with digital analysis. Internal Auditor 56 (February): 21-23.
    • (1999) Internal Auditor , vol.56 , Issue.FEBRUARY , pp. 21-23
  • 13
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    • Using technology to detect fraud
    • Tapp, D., and D. Burg. 2001. Using technology to detect fraud. Pennsylvania CPA Journal 71 (Winter): 20-23.
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  • 14
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    • Wallace, W.1

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.